| Fund
Classification |
| 1990 Code |
New Code |
Description |
| |
5 |
Permanent Funds |
| 5 |
6 |
Enterprise Funds |
| 6 |
7 |
Internal Service Funds |
| 7 |
|
Trust and Agency Funds were broken into 2 codes: 8 Trust Funds
and 9 Agency Funds. |
| 8 |
|
General Fixed Assets was deleted. |
| |
8 |
Trust Funds was added. |
| 9 |
|
General Long-Term Debt was deleted. |
| |
9 |
Agency Funds was added. |
| |
| Balance
Sheet Accounts |
| 1990 Code |
New Code |
Description |
| 112 |
112 |
Unamortized Premiums on Investments is now restricted to short-term
investments (originally restricted to long-term investments). |
| 113 |
113 |
Unamortized Discounts on Investments (Credit) is now restricted
to short-term investments (originally restricted to long-term
investments). |
| 115 |
115 |
Accrued Interest on Investments Purchased (Instructions for
account entry were deleted.) |
| 122 |
122 |
Allowance for Uncollectible Taxes (Credit) (Title was changed
from "Estimated Uncollectible Taxes" [Credit].) |
| 161 |
|
Bond Proceeds Receivable was deleted. |
| |
192 |
Deferred Expenditures/Expenses was added. |
| |
193 |
Capitalized Bond and Other Debt Issuance Costs was added. |
| |
194 |
Premium and Discount on Issuance of Bonds was added. |
| 200 |
200 |
Fixed Assets was changed to Capital Assets. |
| 211 |
211 |
Sites was changed to Land and Land Improvements, and the description
was modified. |
| 222 |
222 |
Accumulated Depreciation on Site Improvements was modified.
The last sentence, "The recording of depreciation is optional?,"
was deleted. |
| 232 |
232 |
Accumulated Depreciation Buildings and Building Improvements
was modified. The last sentence, "The recording of depreciation
is optional?," was deleted. |
| 251 |
271 |
Construction in Progress |
| |
251 |
Works of Art and Historical Treasures was added. |
| |
252 |
Accumulated Depreciation on Works of Art and Historical Collections
was added. |
| |
261 |
Infrastructure was added. |
| |
262 |
Accumulated Depreciation on Infrastructure was added |
| |
271 |
Construction in Progress was added. |
| 300 |
|
All 300 level account codes, Budgeting Accounts and Other
Debits, were deleted. |
| 400 |
400 |
Liabilities, Reserves, and Fund Balance was changed to Liabilities
and Equity. |
| 442 |
442 |
Bonds Payable was changed to Bonds Payable-Current. |
| |
452 |
Lease Obligations-Current |
| |
472 |
Compensated Absences-Current |
| |
473 |
Accrued Annual Requirement Contribution Liability |
| 492 |
|
Due to Fiscal Agent was deleted |
| |
512 |
Accreted Interest was added. |
| |
513 |
Unamortized Losses on Debt Refundings was added. |
| 531 |
531 |
Lease Obligations was changed to Capital Lease Obligations. |
| 541 |
|
Unfunded Pension Liabilities was deleted. |
| |
551 |
Compensated Absences was added. |
| |
561 |
Arbitrage Rebate Liability was added. |
| 590 |
590 |
Other Long-Term Liabilities was modified. |
| 600 |
|
All 600 level Budgeting Accounts were deleted. |
| 711 |
|
Investment in General Fixed Assets was deleted. |
| |
720 |
Designated Fund Balance was added. |
| 730 |
|
Reserved-Related Earnings was deleted. |
| 740 |
|
Unreserved-Retained Earnings was deleted. |
| |
740 |
Invested in Capital Assets, Net of Related Debt was added. |
| |
750 |
Restricted Net Assets was added. |
| 751 |
711 |
Reserve for Inventories |
| 752 |
712 |
Reserve for Prepaid Items was recoded 712 and the name was
changed from Reserve for Prepaid Expenses. |
| 753 |
713 |
Reserve for Encumbrances |
| 760 |
714 |
Other Reserved-Fund Balance was recoded 714 and the name was
changed from Reserved-Fund Balance |
| |
760 |
Unrestricted Net Assets was added. |
| 770 |
730 |
Unreserved-Fund Balance |
| |
| Revenue
and Other Fund Sources |
| 1990 Code |
New Code |
Description |
| 1320 |
|
Tuition From Other School Districts Within the State was broken
into codes 1320 and 1321. |
| |
1320 |
Tuition From Other School Districts Within the State was Changed
to Tuition From Other Government Sources Within the State. |
| |
1321 |
Tuition From Other School Districts Within the State was added. |
| 1330 |
|
Tuition From Other School Districts Outside the State was
broken into codes 1330 and 1331. |
| |
1330 |
Tuition From Other School Districts Outside the State was
changed to Tuition From Other Government Sources Outside the
State. |
| |
1331 |
Tuition From School Districts Outside the State was added. |
| 1340 |
|
Tuition From Other Sources was replaced with codes 1340 and
1350 (below). |
| |
1340 |
Tuition From Other Private Sources (other than individuals)
was added. |
| |
1350 |
Tuition From the State/Other School Districts for Student
Voucher Programs was added. |
| 1420 |
|
Transportation Fees From Other School Districts Within the
State was broken into codes 1420 and 1421. |
| |
1420 |
Transportation Fees From Other Government Sources Within the
State was expanded. |
| |
1421 |
Transportation Fees From Other School Districts Within the
State was added. |
| 1430 |
|
Transportation Fees From Other School Districts Outside the
State was broken into codes 1430 and 1431. |
| |
1430 |
Transportation Fees From Other Government Sources Outside
the State was expanded. |
| |
1431 |
Transportation Fees From Other School Districts Outside the
State was added. |
| 1510 |
1510 |
Interest on Investments was modified to include interest on
short-term investments only. |
| 1530 |
1530 |
Gains or Losses on Sale of Investments was modified to include
gains and losses in the fair value of investments and broken
into codes 1531 and 1532. |
| |
1531 |
Realized Gains (Losses) on Investments (from the sale of investments)
was added. |
| |
1532 |
Unrealized Gains (Losses) on Investments (from recognized
change in value of investments) was added. |
| |
1614 |
Food Service-Daily Sales-After School Programs was added. |
| |
1650 |
Food Service-Daily Sales-Summer Food Programs was added. |
| 1700 |
1700 |
Student Activities was modified to include only those revenues
under the control of school or district personnel and was renamed
District Activities. |
| |
1750 |
Revenue From Enterprise Activities was added. |
| |
1790 |
Other Activity Income was added. |
| 1920 |
1920 |
Contributions and Donations From Private Sources now includes
on-behalf-of receipts from private sources. |
| 5100 |
5100 |
Sales on Bonds was changed to Issuance of Bonds. |
| 5120 |
5120 |
Premium on the Issuance of Bonds was changed to Premium or
Discount on the Issuance of Bonds to include the discount on
the issuance of bonds. |
| 5130 |
5130 |
Accrued Interest was changed to Prepaid Interest. |
| 5200 |
5200 |
Interfund Transfers was changed to Fund Transfers In. |
| 5300 |
5300 |
Sales or Compensation for Loss of Fixed Assets was replaced
by Proceeds From the Disposal of Real or Personal Property,
which expanded this definition. |
| |
5400 |
Loan Proceeds was added. |
| |
5500 |
Capital Lease Proceeds was added. |
| 5600 |
|
Lease Purchases was deleted. |
| |
5600 |
Other Long-Term Debt Proceeds was added. |
| |
6000 |
Other Income Items was added. |
| |
6100 |
Capital Contributions (from donation or bequest) was added. |
| |
6200 |
Amortization of Premium on Issuance of Bonds was added. |
| |
6300 |
Special Items (unusual/infrequent items per GASB 34) was added. |
| |
6400 |
Extraordinary Items (special items per GASB 34) was added. |
| |
| Program
Classification |
| 1990 Code |
New Code |
Description |
| 200 |
200 |
Special Programs classifications: Detailed program codes were
deleted and the terminology was updated. |
| 260 |
400 |
Bilingual programs for students for whom English is not their
primary language was moved to program code 400, Other Instructional
Programs-Elementary/Secondary. |
| 300 |
300 |
Vocational and Technical Programs classifications: Detailed
program codes were updated. |
| 400 |
400 |
Other Instructional Programs: The general heading has been
retained, but the detailed school-sponsored activities have
been moved to program 900. Other instructional programs now
include Bilingual-ESOL programs and Alternative Education Programs
for at-risk students. |
| 410 |
900 |
School-Sponsored Co-curricular Activities was moved and is
now part of 900, Co-curricular and Extra-Curricular Activities. |
| 420 |
900 |
School-Sponsored Athletics was moved and is now part of 900,
Co-Curricular and Extra-curricular Activities. |
| 800 |
800 |
Community Services Programs: Detailed program codes were deleted
and the terminology was updated. |
| 900 |
|
Enterprise Programs was deleted. |
| |
900 |
Co-Curricular and Extra-curricular Activities was created. |
| |
| Expenditure
Function Classifications |
| 1990 Codes |
New Code |
Description |
| 2110 |
2110 |
Detailed account codes under Attendance and Social Work Services
were deleted, and the services were included in the general
Attendance and Social Work Services listing. |
| 2120 |
2120 |
Detailed account codes under Guidance Services were deleted,
and the services were included in the general Guidance Services
listings.
|
| 2130 |
2130 |
Detailed account codes under Health Services were deleted,
and the services were included in the general Health Services
listings. |
| 2140 |
2140 |
Detailed account codes under Psychological Services were deleted,
and the services were included in the general Psychological
Services listings. |
| 2150 |
2150 |
Detailed account codes under Speech Pathology and Audiology
Services were deleted, and the services were included in the
general Speech Pathology and Audiology Services listings. |
| |
2160 |
Occupational Therapy Related Services was added. |
| 2200 |
2200 |
Support Services Instructional Staff was renamed Support Services-Instruction. |
| 2213 |
2213 |
The definition of Instructional Staff Training Services was
expanded. |
| 2220 |
2220 |
Educational Media Services was renamed Library/Media Services,
and the definition was modified to include only traditional
library activities. |
| 2224 |
2230 |
Educational Television was incorporated into the new function
2230, Instruction-Related Technology. |
| 2225 |
2230 |
Computer-Assisted Instruction was incorporated into the new
function 2230, Instruction-Related Technology. |
| |
2230 |
Instruction-Related Technology was created. This function
includes all technology-related classroom support. |
| |
2240 |
Academic Student Assessment was added. |
| 2310 |
2310 |
Detailed codes for the services listed under function 2310,
Board of Education Services, were deleted; however, the list
of services was retained. The definition was also expanded to
include legal services. |
| 2320 |
2320 |
Detailed account codes under function 2320, Executive Administration
Services, were deleted. The categories are included in the general
function 2320 description. |
| 2500 |
2500 |
Functions 2500, Support Services-Business, and 2800, Central
Services, were combined into 2500, Central Services. |
| 2510 |
2510 |
Detailed account codes under function 2510, Fiscal Services,
were deleted. The categories are included in the general function
2510 description. |
| 2520 |
2520 |
Function 2520, Warehousing and Distributing Services, was
combined in function 2520, Purchasing, Warehousing, and Distributing
Services. |
| 2530 |
2520 |
Function 2530, Warehousing and Distributing Services, was
combined in function 2520, Purchasing, Warehousing, and Distributing
Services |
| 2535 |
2520 |
Function 2535, Warehouse Inventory Adjustment, was deleted,
and these services are now accounted for under the general function
2520, Purchasing, Warehousing, and Distributing Services. |
| 2540 |
2530 |
Printing, Publishing, and Duplicating Services |
| |
2540 |
Planning, Research, Development, and Evaluation Services was
created from function 2810. |
| |
2560 |
Purchasing, Warehousing, and Distributing Services was created
from function 2820 (including functions 2821, 2822, 2823, 2824,
and 2829). |
| |
2570 |
Staff Services was created from function 2830 (including functions
2831, 2832, 2834, 2835, and 2839). |
| |
2580 |
Administrative Technology Services was created from function
2840, Data Processing Services (including sub-functions 2841,
2842, 2843, 2844, and 2849). The definition for the new function
was expanded to include network support services, hardware maintenance
and support services, and professional development costs for
administrative technology personnel. |
| |
2590 |
Renamed Other Support Services-Central Services. |
| 2610 |
2600 |
Supervision of Operations and Maintenance of Plant was combined
into the general function 2600 Operations and Maintenance of
Plant. |
| 2620 |
2610 |
Operation of Building Services |
| |
2620 |
Maintenance of Buildings was added. |
| 2660 |
2660 |
Function 2660, Security Services, was broken into function
2660, Security Services, and function 2670, Safety Services. |
| |
2670 |
Safety Services (See 1990 function 2660 above.) |
| 2710 |
2700 |
Supervision of Student Transportation Services Plant was combined
into the general 2700 function, Student Transportation Services. |
| 2720 |
2710 |
Vehicle Operation Services |
| 2730 |
2720 |
Monitoring Services |
| 2740 |
2730 |
Vehicle Servicing and Maintenance Services |
| 2800 |
2500 |
Function 2800, Support Services-Central, was combined with
2500, Support Services-Business, to make 2500, Central Services.
|
| 2810 |
2540 |
Planning, Research, Development, and Evaluation Services |
| 2820 |
2560 |
Information Services: Detailed account codes under function
2820, Information Services, were deleted. The categories are
included in the general function 2560 description. |
| 2830 |
2570 |
Staff Services: Detailed account codes under function 2830,
Staff Services, were deleted. The categories are included in
the general function 2570 description. |
| 2840 |
2580 |
Data Processing Services definition was expanded and moved
to 2580. Detailed account codes under function 2840 were deleted.
The categories are included in the general function 2580 description. |
| 4200 |
4200 |
Site Improvement Services were broken into 4200, Land Improvement,
for permanent improvements to land and 4600, Site Improvement
Services, for non-permanent improvements to building sites. |
| 4600 |
4700 |
Building Improvements Services was moved to 4700. |
| 5000 |
5000 |
Other Use was renamed Debt Services. |
| 5100 |
5000 |
Debt Service was combined into a broader Debt Service function. |
| 5200 |
5000 |
Fund Transfers were combined into a broader Debt Service function. |
| |
| Object
Classification |
| 1990 Code |
New Code |
Description |
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| |
150 |
Additional Compensation such as Bonuses, or Incentive |
| |
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| 240 |
250 |
Tuition Reimbursement |
| |
|
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| |
|
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| |
|
|
| |
240 |
On-Behalf Payments was added. |
| |
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| |
|
|
| 250 |
260 |
Unemployment Compensation |
| |
|
|
| |
|
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| |
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|
| 260 |
270 |
Workers' Compensation |
| |
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| |
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| |
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| 270 |
280 |
Health Benefits |
| |
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| 330 |
340 |
Other Professional Services |
| |
330 |
Professional-Employee Training and Development Services was
added. |
| 340 |
350 |
Technical Services |
| |
351 |
Data Processing and Coding Services |
| |
352 |
Other Technical Services |
| 411 |
410 |
Water/Sewage Services were combined in the general 410 Utility
Services. |
| 420 |
420 |
Detailed account codes under Cleaning Services (421, 422,
423, and 424) were deleted and the services were included in
the general Cleaning Services listing. |
| |
431 |
Non-Technology-Related Repairs and Maintenance was added. |
| |
432 |
Technology-Related Repairs and Maintenance was added. |
| 442 |
442 |
Rental of Equipment and Vehicles was modified to exclude computer
equipment. |
| |
443 |
Rental of Computers and Related Equipment was added. |
| 450 |
450 |
Construction Services included construction, renovation, and
remodeling of infrastructure. |
| 530 |
530 |
Communications now includes Internet and other technology-related
services and rentals. |
| |
566 |
Tuition to Charter Schools was added. |
| |
567 |
Tuition to School Districts for Voucher Payments was added. |
| 590 |
590 |
Miscellaneous Purchased Services was renamed Intereducational,
Interagency Purchased Services. |
| 591 |
|
Services Purchased Locally was deleted. |
| 592 |
591 |
Services Purchased From Another School District or Educational
Services Agencies Within the State |
| 593 |
592 |
Services Purchased From Another School District or Educational
Service Agency Outside the State |
| 610 |
610 |
General Supplies now includes computer software. |
| |
650 |
Supplies-Technology-Related was added. |
| 710 |
710 |
Land and Improvements: The restriction "Used with governmental
funds only" was deleted. |
| 730 |
730 |
Equipment. The restriction "Used with governmental funds only"
has been deleted. |
| |
734 |
Technology-Related Hardware was added. |
| |
735 |
Technology-Related Software was added. |
| 740 |
790 |
Depreciation was moved to 790, and the restriction "Used with
governmental funds only" was deleted. |
| |
740 |
Infrastructure (assets that have significantly longer useful
lives than other capital assets) was added. |
| 800 |
800 |
Other Object was renamed Debt Service and Miscellaneous. |
| 830 |
832 |
Interest |
| |
830 |
Debt-Related Expenditures/Expenses was added. |
| |
833 |
Amortization of Bond Issuance and Other Debt-Related Costs
was added. |
| |
834 |
Amortization of Premium and Discount on Issuance of Bonds
was added. |
| 840 |
|
Contingency (for budgeting purposes only) was deleted. |
| 900 |
900 |
Other Uses of Funds (governmental funds only) was renamed
Other Items. |
| 910 |
831 |
Redemption of Principal |
| 920 |
|
Housing Authority Obligations was deleted. |
| 930 |
910 |
Funds Transfers was moved to object 910 and renamed Fund Transfers
Out. |
| 940 |
920 |
Payments to Escrow Agents for Defeasance of Debt |
| |
930 |
Losses From Investments was added. |
| |
931 |
Realized Losses on Investments was added. |
| |
931 |
Unrealized Losses on Investments was added. |
| |
940 |
Losses on the Sale of Capital Assets was added. |
| |
950 |
Special Items was added. |
| |
960 |
Extraordinary Items was added. |
